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Chicago

Garbarino, Helena, Bruno Delgado and José Carrillo. "Taxonomy of IT Intangible Assets for Public Administration Based on the Electronic Government Maturity Model in Uruguay." In Public Affairs and Administration: Concepts, Methodologies, Tools, and Applications, ed. Information Resources Management Association, 1235-1254 (2015), accessed March 19, 2018. doi:10.4018/978-1-4666-8358-7.ch060

Abstract

This chapter presents a taxonomy of IT intangible asset indicators for Public Administration, relating the indicators to the Electronic Government Maturity Model proposed by the Uruguayan Agency for Electronic Government and Information Society. Indicators are categorized according to a consolidated intellectual capital model. The Taxonomy is mapped at the indicator level against the EGMM subareas covering all of the relevant aspects associated with the intangible IT assets of the Public Administration in Uruguay. The main challenges and future lines of work for building a consolidated maturity model of IT intangible assets in Public Administration are also presented.

Intangible Assets

Definitions

According to IASC (2009), intangible assets “are characterized as identifiable assets, without physical substance, and that are allocated for use in the production or supply of goods and services to be lent to third parties, or for administrative ends.” Baruch Lev (2001) defines intangible assets in the following manner: “an intangible asset is a claim to future benefits that does not have a physical or financial (a stock or a bond) embodiment. A patent, a brand, and a unique organizational structure (for example, an Internet-based supply chain) that generate cost savings are intangible assets.”